Food and Environment Reporting Network Inc

“The form 990 was prepared by an outside accounting firm, and then reviewed by the executive director. A complete copy of the form 990 is provided to all members of the board of directors for their review prior to filing.”

“Annually, board members and officers are required to disclose any actual or possible conflicts of interest to the governing board. After disclosure of all the material facts, the individual must recuse themselves while a determination of a conflict of interest is discussed and voted upon. An interested person may make a presentation at the governing board meeting, but after the presentation he/she leaves the meeting during the discussion of, and vote on the transaction or arrangement involving the possible conflict of interest. Such matters involving the existence of conflicts of interest are documented in the minutes of the governing board. On an annual basis, each board member and officer is required to sign a statement which affirms that they received a copy of the conflict of interest policy, read and understand it, and agree to comply with it.”

“To determine compensation for the executive director and editor-in-chief, the board utilizes comparable compensation data of peer organizations. The amount for each position is approved by the board and recorded in the minutes of the meeting. The process last occurred in 2025.”

“Fern's form 990 is made available for public inspection as required under section 6104 of the internal revenue code. The form 990 is available on fern's website, the new york state attorney general website, guidestar.org and other similar types of websites. In addition, the financial statements are available on fern's website and the conflict of interest policy, articles of incorporation and by-laws are available upon written request.”

“Compensation reported in part vii for secretary/editor-at-large samuel fromartz was for editing services provided to the organization rather than for his services as a board member.”

“Design/development: program service expenses 0. Management and general expenses 0. Fundraising expenses 13,293. Total expenses 13,293. Communications: program service expenses 852. Management and general expenses 0. Fundraising expenses 13,500. Total expenses 14,352. Photographer: program service expenses 18,025. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,025. Editors: program service expenses 112,825. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,825. Writers: program service expenses 143,148. Management and general expenses 0. Fundraising expenses 0. Total expenses 143,148. Payroll service fee: program service expenses 6,802. Management and general expenses 948. Fundraising expenses 316. Total expenses 8,066.”

“The organization has a committee responsible for the oversight of the audit of its financial statements and the selection of an independent accountant. The process has not changed from the prior year.”